Glossary
Citizenship-based taxation
Taxation based on nationality rather than residence — used by the United States and Eritrea.
Almost every country taxes by residence. The United States is the major exception: US citizens owe US tax on worldwide income no matter where they live, though tools like the Foreign Earned Income Exclusion soften the blow.
Why it matters
If you hold a US passport, moving to a zero-tax country does not end your filing obligations — it changes the maths, but you remain in the US system until you formally expatriate.
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